The Department formed a working group to review the current policies on i) appeals of penalties related to the cigarette tax assessed on wholesalers and retailers; ii) the desirability of having a single stamp for state and local taxes; iii) methods of determining the validity of partially visible cigarette tax stamps; and iv) other related issues. The working group was asked to submit its report and recommendations to the chairmen of the Senate and House Committees on Finance by December 1, 2011.